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The ExP Group
Published on: 03 Nov 2010
Classic Russian novels are famous for being somewhat large. My copy of Tolstoy’s “War and Peace” weighs in at 1,024 pages. That is a big book. Some day, I will get beyond page 20. Dostoyevski’s “Crime and Punishment” is 448 pages. I’m up to page 25 on that one. According to a recent survey by [...]
Published on: 19 May 2010
It seems that a certain volcano in Iceland is going off again. At the time of writing, a number of UK airports have had to close because of drifting volcanic ash. This, it seems, is likely to be an ongoing problem, especially for more northern European countries. I have a flight booked in a couple [...]
Published on: 29 Nov 2009
On 12 November 2009, the IASB issued IFRS 9 “Financial Instruments”. This is the first stage of a three stage project that will probably make or break the international reputation of the IASB and its deeply impressive chairman, Sir David Tweedie. The IASB inherited IAS 32 and IAS 39 from its predecessor, the IASC. IAS [...]
Published on: 14 Oct 2009
A few accounting standards arguably have an unfortunate tendency to exaggerate the economic cycle. During a time of economic downturn, the chances of a company having impaired assets is increased. This has the unfortunate effect of taking poor trading results and augmenting them with impairment losses. In other words, accounting conventions take a bad situation [...]
